ARKANSAS STATUTES AND CODES
§ 14-75-103 - Contents of letter.
14-75-103. Contents of letter.
The management letter shall include:
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
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